The effect of sales growth, leverage, and profitability on tax avoidance in mining companies listed on the Indonesia stock exchange

Halim, Jeffry (2023) The effect of sales growth, leverage, and profitability on tax avoidance in mining companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the effect of sales growth, leverage, and profitability towards tax avoidance of mining companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The independent variables used in this study are sales growth, which is measured by the calculation of total revenue, leverage measured by Debt to Equity (DER), and profitability measured by Return on Asset (ROA). The dependent variable used in this study is tax avoidance, which is measured by Cash Effective Tax Rate (CETR). The data used in this research is secondary data obtained from mining companies listed in IDX from 2020 to 2022. Using the purposive-sampling method, 11 mining companies are chosen as samples resulting in a total of 33 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions (SPSS) Program. The result of this study reveals that sales growth has an insignificant positive impact partially on tax avoidance, leverage (DER) has an insignificant negative impact partially on tax avoidance, and profitability has an insignificant negative impact on tax avoidance partially. Simultaneously, the three independent variables do not have a significant impact on tax avoidance / Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pertumbuhan penjualan, leverage, dan profitabilitas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2020-2022. Variabel independen yang digunakan dalam penelitian ini adalah pertumbuhan penjualan yang diukur dengan perhiutngan total pendapatan, leverage yang diukur dengan Debt to Equity Ratio (DER), dan profitabilitas yang diukur Return on Assets (ROA). Variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak yang diukur dengan menggunakan Cash Effective Tax Rate (CETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di BEI dari 2020 hingga 2022. Dengan menggunakan metode purposive sampling, 11 perusahaan pertambangan dipilih sebagai sampel dan menghasilkan total 33 objek pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diproses melalui program Statistical Product and Service Solutions (SPSS). Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan memiliki pengaruh positif yang tidak signifikan terhadap penghindaran pajak secara parsial. Sedangkan, leverage (DER) memiliki pengaruh negatif tidak signifikan dan profitabilitas memiliki pengaruh negatif tidak signifikan terhadap penghindaran pajak secara parsial. Secara simultan, ketiga variabel independen tersebut tidak memiliki pengaruh signifikan terhadap penghindaran pajak.

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